DiPascali told ABCNews.com he could not comment "right now."
Investigators say DiPascali played a key role in "cooking the books" by recording bogus stock trades. His plea negotiations were first reported by Fortune Magazine. His lawyer did not return calls seeking comment.
Friehling also could not be reached for comment. In a court filing, prosecutors acknowledged ongoing negotiations with Madoff's accountant. Friehling signed off on yearly reports that federal prosecutors say covered up Madoff's Ponzi scheme.